2016 (11) TMI 907

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..... ghting various aspects on which the appellants has challenged the order-in-original, the first appellate authority has not recorded any findings on the said submissions made nor it is recorded that why she is not accepting the said submissions made by the appellants. In our considered view the impugned order not addressing the submission made by the appellants is not a speaking order and such or .....

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..... oth sides and perused the records. 4. Learned Counsel appearing for appellants brings to our notice that during the course of hearing before the first appellate authority they had filed a detailed submissions with regard to contemporaneous imports, case laws which were very relevant to the issue in hand and the first appellate authority has not recorded any findings but has rejected the appeal .....

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..... llants. In our considered view the impugned order not addressing the submission made by the appellants is not a speaking order and such order needs to be set aside. 7. The impugned order is set aside as unreasoned order; matters are remanded back to the first appellate authority to reconsider the issue afresh after following the principles of natural justice. Needless to say that since the .....

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